Table 11. Classified Taxes

Description

This section is from the book "A Financial History Of Texas", by Edmund Thornton Miller. Also available from Amazon: A Financial History Of Texas.

Table 11. Classified Taxes

Year	Ad-valorem Taxes	Poll Taxes	Income Tax	Salary Tax	General Occupation Taxes	Special Occupation Taxes	Franchise Taxes	Inheritance Tax
1846_____	$ 64,727	$ 15,310	............	............	$ 13,830	............	............	............
1847..........	75,125	17,372	............	............	27,739	............	............	............
1848.......	95,294	21,429	............	............	21,013	............	............	............
1849.........	92,199	21,288	............	............	17,872	............	............	............
1850..........	76,071	11,520	............	............	16,528	............	............	............
1851..........	85,609	12,040	............	............	23,369	............	............	............
1852...........	121,476	14,253	............	............	15,855	............	............	............
1853...........	149,393	16,687	............	............	22,081	............	............	............
1854.........	191,143	18,338	............	............	37,039	...........	............	............
1855.........	225,270	20,982	............	............	27,570	............	............	............
1856..........	242,969	22,413	............	............	28,993	............	............	............
1857..........	276,663	24,463	............	............	26,940	............	............	............
1858..........	244,158	25,597	......	............	27,115	............	............	............
1859..........	282,939	26,787	............	............	33,633	............	............	............
1860..........	367,894	27,746	............	............	52,280	............	............	...............
1861.........	465,494	28,521	............	............	43,097	............	............	............
1862..........	700,609	66,776	............	............	............	............	............	............
1863..........	1,675,953	53,798	$ 56,275	............	13,932	............	............	............
1864.........	1,790,959	75,204	121,739	............	57,275	............	............	............
1865...........	150,992	56,529	136,302	............	172,279	............	............	............
1866..........	153,436	58,048	............	............	............	............	............	............
1867...........	255,861	99,484	38,901	$ 1,187	133,101	--------------	............	............
1868.........	214,883	95,743	14,600	1,087	118,936	............	............	............
1869..........	224,508	95,895	22,791	1,015	146,023	............	............	............
1870...........	257,800	103,858	27,325	1,346	148,149	............	............	............
1871..........	1,212,741	171,378	............	............	262,406	............	............	...............
1872..........	1,100,655	158,291	............	............	207,330	............	............	............
1873..........	1,117,934	168,254	............	............	............	............	............	............
1874..........	1,222,509	179,714	............	............	361,228	............	............	............
1875.........	1,254,354	198,322	............	............	295,012	............	............	............
1876...........	1,288,246	211,034	............	............	............	............	............	............
1877..........	1,594,828	464,808	............	............	385,943	............	............	............
1878.........	1,516,122	500,211	............	............	377,934	............	............	............
1879........	1,519,516	531,778	............	............	425,229	............	............	............
1880..........	1,594,853	542,604	............	............	608,919	$ 27,660	............	............
1881........	1,428,000	575,446	............	............	472,858	30,542	............	............
1882..........	1,259,844	439,554	............	............	608,054	48,558	............	............
1883...........	1,582,612	464,120	............	............	617,606	40,430	............	............
1884.........	1,809,182	473,495	............	............	806,468	61,283	............	............
1885.........	......	.........	............	............	............	............	............	............
1886...........	2,265,836	342,418	............	............	676,630	39,809	............	............
1887............	2,186,283	354,668	............	............	688,535	40,338	............	............
1888........	2,225,511	372,878	............	............	565,363	47,940	............	............
1889.........	1,486,596	371,429	............	............	662,323	53,676	............	............
1890......	2,228,948	395,013	............	............	759,111	88,839	............	............
1891..........	2,563,146	409,384	............	............	857,531	97,406	............	............
1892.........	2,343,557	427,305	............	............	912,743	92,595	............	............
1893.........	2,192,780	446,619	............	............	892,962	93,146	............	............
1894.........	2,226,177	455,572	............	............	822,000	128,485	$ 23,350	............
1895.........	2,180,248	471,645	............	............	792,100	133,791	............	............
1896...........	3,556,475	484,091	............	............	835,659	126,908	44,609	............
1897.........	2,985,583	472,126	............	............	779,471	136,810	............	............
1898..........	3,159,176	508,817	............	............	941,701	174,397	111,042	............
1899..........	2,169,998	516,140	............	............	916,800	184,077	..........	............
1900........	3,294,203	530,873	............	............	918,981	204,524	207,663	............
1901...........	3,053,769	544,805	............	............	1,009,506	231,854	140,695	............
1902..........	3,404,289	561,358	............	............	1,057,464	299,148	153,534	............
1903..........	3,458,034	633,501	............	............	1,014,140	303,663	............	............
1904..........	3,601,176	683,797	............	............	941,302	315,424	301,795	............
1905..........	3,705,375	642,353	............	............	922,429	381,480	............	..
1906.........	4,344,869	723,777	............	............	970,365	578,533	430,532	............
1907..........	4,595,407	688,905	............	............	1,070,882	576,469	239,173	............
1908........	5,193,861	772,491	............	............	1,199,582	720,693	397,062	............
1909........	4,945,003	759,061	............	............	948,147	714,268	425,217	$ 7,595
1910..........	4,910,406	804,066	.....	............	852,490	770,698	449,667	67,396
1911......	4,696,362	830,113	............	............	932,738	796,401	466,065	16,063
1912.......	6,776,399	844,349	............	............	905,800	807,765	494,417	47,579
1913.........	7,142,402	808,243	............	............	1,017,182	961,477	521,019	24,332
1914.........	11,455,906	920,127	............	............	980,104	1,026,610	537,449	43,105
1915.........	9,873,880	812,339	...............	............	953,431	1,071,473	513,986	22,896

Explanatory Notes, Table 11

The purpose in presenting this table is to give an approximate idea of the financial importance of the different taxes employed by the state government. In the cases of the ad valorem, the poll, the income and the salary taxes the statistics are of assessed taxes only; but figures for assessed taxes are imperfect because they are subject to deductions for errors in assessment, for costs of assessment, collection, and remittance, and for losses through the insolvency or the delinquency of the persons assessed. Up to 1882 the amounts of these deductions are not given nor are the deductions anywhere made in the financial reports of the state. Since 1882 the amounts are given, except those for costs of assessment and collection of each of the taxes. Since 1907 the cost of the collection of the poll tax has been separately itemized, but there is no separation of the costs of the assessment and collection of the ad valorem, general occupation, and inheritance taxes, and this is one of the prime defects of the report of the comptroller, because it makes it impossible to tell the net amount which the general revenue fund receives annually from each of these taxes.

The amounts of assessed taxes after each year in the table represents down to 1885 the assessments made that year. Beginning with 1886, however, the amounts are the assessments of the preceding year with deductions for insolvency, errors, and delinquency, and with the addition of the amounts received during the year from redemptions and from collections by the comptroller. The receipts from the special occupation taxes, the franchise taxes, and the inheritance tax are net. The table is thus a hybrid, but any other sort of a table is impossible because of the character of the financial reports of the state.

The collection of the franchise tax is by the office of the secretary of state. The practice of the state department of reporting its collections to the comptroller as well as the way in which the collections are listed in the report of the secretary of state make it impossible to co-ordinate the receipts from the franchise tax with the pther receipts of the general revenue fund.

Down to 1907 there is no uniformity whatever in the periods for which receipts are reported by the state department. The periods and amounts were as follows:

January 18, 1895-December 1, 1896........	$ 44,609
December 1, 1896-January 1, 1899............	111,042
January 1, 1899-December 31. 1900..........	207,663
January 1, 1901-August 31, 1901...........	140,695
September 1, 1901-August 31, 1902.............	153,534
January 1, 1903-August 31, 1904...............	301,795
September 1, 1904-August 31, 1906..............	430,532

Only in 1908 and 1910 is it possible to ascertain from the report of the secretary of state and the report of the comptroller the exact amount received by the general revenue fund from the several sources of revenue administered in the office of the secretary of state. The amounts given for the years after 1908 are the receipts during the fiscal year to the state department, but as one month's receipts are not reported to the comptroller until the following month, and then with unclassified deductions for refunds and exchange, the receipts to the general revenue fund and those classified in the report of the state department cannot be harmonized. The state department in its report to the comptroller's department makes no attempt at classification of the receipts, but includes them all under the meaningless item "office collections," and they appear under this title in the comptroller's report.

In 1909, 1910, and 1911 the ad valorem taxes on property in unorganized counties are the assessed, not the collected, amounts. The latter are not given by the comptroller. Beginning with the report of the comptroller for 1911 there are no separate tax statistics of any kind for the unorganized counties. Fortunately the receipts of this character are small, less than $3,000, so that the receipts as given in Table 11 from ad valorem taxes are not much affected by the omission.

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Table 11. Classified Taxes

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Table 11. Classified Taxes

Explanatory Notes, Table 11

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